§ 202.10 Short title
§ 202.105 Legislative findings and intent
§ 202.11 Definitions
§ 202.12 Sales of communications services
§ 202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
§ 202.125 Sales of communications services; specified exemptions
§ 202.13 Intent
§ 202.14 Credit against tax imposed
§ 202.151 Use tax imposed on certain purchasers of communications services
§ 202.155 Special rules for mobile communications services
§ 202.16 Payment
§ 202.17 Registration
§ 202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates
§ 202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale
§ 202.18 Allocation and disposition of tax proceeds
§ 202.19 Authorization to impose local communications services tax
§ 202.193 Local Communications Services Tax Clearing Trust Fund
§ 202.195 Proprietary confidential business information; public records exemption
§ 202.20 Local communications services tax conversion rates
§ 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
§ 202.22 Determination of local tax situs
§ 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes.
§ 202.231 Provision of information to local taxing jurisdictions
§ 202.24 Limitations on local taxes and fees imposed on dealers of communications services
§ 202.25 Jurisdiction; dealers not qualified to do business in this state
§ 202.26 Department powers
§ 202.27 Return filing; rules for self-accrual
§ 202.28 Credit for collecting tax; penalties
§ 202.29 Bad debts
§ 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
§ 202.32 State and local agencies to cooperate in administration of law
§ 202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants
§ 202.34 Records required to be kept; power to inspect; audit procedure
§ 202.35 Powers of department in dealing with delinquents; tax to be separately stated
§ 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
§ 202.37 Special rules for administration of local communications services tax
§ 202.381 Transition from previous taxes
§ 202.41 Security for bonded indebtedness pledged under previous law

Terms Used In Florida Statutes > Chapter 202

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Communications services: means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance. See Florida Statutes 328.74
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Customer: means :
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means a person registered with the department as a provider of communications services in this state. See Florida Statutes 328.74
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Revenue. See Florida Statutes 328.74
  • Devise: To gift property by will.
  • Direct-to-home satellite service: has the meaning ascribed in the Communications Act of 1934, 47 U. See Florida Statutes 328.74
  • Docket: A log containing brief entries of court proceedings.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Enhanced zip code: means a United States postal zip code of 9 or more digits. See Florida Statutes 328.74
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Home service provider: means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile communications services. See Florida Statutes 328.74
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mobile communications service: means commercial mobile radio service, as defined in 47 C. See Florida Statutes 328.74
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • oath: includes affirmations. See Florida Statutes 88.6011
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 88.6011
  • Person: has the meaning ascribed in…. See Florida Statutes 328.74
  • Personal property: All property that is not real property.
  • Place of primary use: means the street address representative of where the customer's use of the mobile communications service primarily occurs, which must be:
    (a) The residential street address or the primary business street address of the customer; and
    (b) Within the licensed service area of the home service provider. See Florida Statutes 328.74
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 88.6011
  • Prepaid calling arrangement: means :
    (a) A right to use communications services, other than mobile communications services, for which a separately stated price must be paid in advance, which is sold at retail in predetermined units that decline in number with use on a predetermined basis, and which consist exclusively of telephone calls originated by using an access number, authorization code, or other means that may be manually, electronically, or otherwise entered; or
    (b) A right to use mobile communications services that must be paid for in advance and is sold at retail in predetermined units that expire or decline in number on a predetermined basis if:
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Purchaser: means the person paying for or obligated to pay for communications services. See Florida Statutes 328.74
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 88.6011
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retail sale: means the sale of communications services for any purpose other than for resale or for use as a component part of or for integration into communications services to be resold in the ordinary course of business. See Florida Statutes 328.74
  • Sale: means the provision of communications services for a consideration. See Florida Statutes 328.74
  • Sales price: means the total amount charged in money or other consideration by a dealer for the sale of the right or privilege of using communications services in this state, including any property or other service, not described in paragraph (a), which is part of the sale and for which the charge is not separately itemized on a customer's bill or separately allocated under subparagraph (b)8. See Florida Statutes 328.74
  • Service address: means :
    (a) Except as otherwise provided in this section:
  • Service of process: The service of writs or summonses to the appropriate party.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Venue: The geographical location in which a case is tried.
  • Video service: means the transmission of video, audio, or other programming service to a purchaser, and the purchaser interaction, if any, required for the selection or use of a programming service, regardless of whether the programming is transmitted over facilities owned or operated by the video service provider or over facilities owned or operated by another dealer of communications services. See Florida Statutes 328.74
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 88.6011